一、医院预算编制的依据原则医院是“公益性的福利事业”单位,国家对医院实行“全额管理,差额(定额、定项)补助,超支不补,结余留用”的管理办法。医院预算是国家预算的组成部分,各项收支均须纳入预算之内。因此,医院预算编制的主要依据,是根据党和国家的有关方针、政策,上级主管部门的精神和本单位当年工作任务,合理安排收支计划。编制预算的基本原则,要坚持勤俭办院、瞻前顾后,统筹兼顾,量收而支,保持收支平衡。防止“宽打窄用”、“打埋伏”。充分挖掘内部潜力,开源节流,分轻重缓急,把有限的资金,包括上级部门补助的正常与专项经费, I. Basis for the Basis of the Hospital’s Budgeting The hospital is a “public welfare welfare service” unit. The state implements the management measures of “full-scale management, difference (fixed amount, fixed-item) subsidies, over-expenditure, non-complementary, and retained balances” for hospitals. The hospital budget is an integral part of the national budget, and all revenue and expenditure must be included in the budget. Therefore, the main basis for the preparation of hospital budgets is to rationally arrange income and expenditure plans based on the party’s and country’s relevant policies and policies, the spirit of the higher authorities, and the tasks of the units in the current year. The basic principles for preparing the budget must be based on diligently running the hospital, looking forward to the future, making overall plans and taking into account the balance, and maintaining balance between revenue and expenditure. Prevent “wide use of narrow use” and “ambush.” Fully tap into internal potentials, increase revenue, reduce expenditures, prioritize, and put limited funds, including normal and special funds for subsidy from higher levels,